Section 73(13) in Rajasthan Co-operative Societies Rules, 2003
(13)[] [Renumbered '(10)' by Notification No. G.S.R. 53, dated 10.7.2017.] The audit memorandum shall state,-(i)whether the auditor had obtained all the information and explanations, which to the best of his knowledge and belief, were necessary for the purpose of his audit;(ii)whether in his opinion proper books of accounts, as required by the Act, these rules and the bye-laws of the society have been kept by the society so far as it appears from the examination of these books; and(iii)whether the balance sheet and profit and loss account examined b are in agreement with the books of accounts and returns of the society
